Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Pelaporan SPT Tahunan Tenaga Kependidikan Orang Pribadi di Universitas Islam Indonesia

Authors

  • Inas Khairunnisa Institut Agama Islam (IAI) An-Nur Lampung
  • Muhamad Mukhsin Institut Agama Islam Negeri (IAIN) Curup
  • Andy Matalatta Universitas Janabadra

DOI:

https://doi.org/10.29240/disclosure.v2i1.4629

Keywords:

E-filling system, SPT reporting, UII

Abstract

This study aims to determine the effect of implementing the e-filling system on individual taxpayer compliance at the Islamic University of Indonesia. This study uses primary data by distributing questionnaires to Universitas Islam Indonesia (UII) education staff employees who have a TIN and have used e-filling. The research sample is 78 individual taxpayers. The results showed that the implementation of the e-filing system had a significant effect on taxpayer compliance. This study suggests to the Directorate General of Taxes to simplify the e-filing system because many taxpayers find it difficult to use the system and are expected to further socialize the procedures for using e-filing

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Published

2022-06-30

Issue

Vol. 2 No. 1 (2022)

Section

Articles

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